EFTA01389108.pdf

documentation necessary for the account's beneficial owner to document swaps as required under section 4s(i) of the CEA. "United States" or "US" means the United States, its states, the District of Columbia, Puerto Rico, the US Virgin Islands, and any other territories or possessions of the United States government, or enclave of the United States government, its agencies or instrumentalities. "US Person Categories" means the enumerated categories of "US persons" that are provided in the Interpretive Guidance. For informational purposes only, the text of the categories (but not the related interpretive materials) is reproduced below: (i) any natural person who is a resident of the United States; (ii) any estate of a decedent who was a resident of the United States at the time of death; (iii) any corporation, partnership, limited liability company, business or other trust, association, joint-stock company, fund or any fonn of enterprise similar to any of the foregoing (other than an entity described in prongs (iv) or (v), below) (a "legal entity"), in each case that is organized or incorporated under the laws of a state or other jurisdiction in the United States or having its principal place of business in the United States; (iv) any pension plan for the employees, officers or principals of a legal entity described in prong (iii), unless the pension plan is primarily for foreign employees of such entity; (v) any trust governed by the laws of a state or other jurisdiction in the United States, if a court within the United States is able to exercise primary supervision over the administration of the trust; (vi) any commodity pool, pooled account, investment fund, or other collective investment vehicle that is not described in prong (iii) and that is majority-owned by one or more persons described in prong (i), (ii), (iii), (iv), or (v), except any commodity pool, pooled account, investment fund, or other collective investment vehicle that is publicly offered only to non-U.S. persons and not offered to U.S. persons: (vii) any legal entity (other than a limited liability company, limited liability partnership or similar entity where all of the owners of the entity have limited liability) that is directly or indirectly majority-owned by one or more persons described in prong (i), (ii), (iii), (iv), or (v) and in which such person(s) bears unlimited responsibility for the obligations and liabilities of the legal entity; and (viii) any individual account or joint account (discretionary or not) where the beneficial owner (or one of the beneficial owners in the case of a joint account) is a person described in prong (i), (ii), (iii), (iv), (v), (vi), or (vii). "Valuation Amount" means, in respect of a swap between Client and DB, the amount that would be payable to DB by Client (expressed as a positive number) or by DB to Client (expressed as a negative number) as if such swap (and not any other swap) was being terminated and closed out on the date that such amount is calculated. x CONFIDENTIAL - PURSUANT TO FED. R. CRIM. P. 6(e) DB-SDNY-0093405 CONFIDENTIAL SDNY GM_00239589 EFTA01389108